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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERCATAT DI BURSA EFEK INDONESIA

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The mining industry is an industry that selected by the researcher as the research object because the mining industry is a high-profile industry that has a high sensitivity with nature, high political risk, and facing high competition, moreover observations made by the Jaringan Advokasi Tambang (Jatam) estimates that about 70 percent of Indonesia's environmental damage occurred due to mining operations. Therefore, researchers wanted to know whether the mining companies do practice corporate social responsibility and disclose it to the public. This study conducted aiming to assess whether there was an effect of the firm characteristics to corporate social responsibility disclosure in the mining company listed on the Stock Exchange. Characteristics of the companies used in this study are firm size, profitability, and leverage, and to assess the social responsibility disclosure, researchers used the international Standard ISO 26000. The data used in this study is secondary data that the annual report of the mining company in 2011. The results showed that firm size and leverage has significantly effect to the disclosure of corporate social responsibility, while profitability does not has significantly effect to the disclosure of corporate social responsibility.

Availability
Inventory Code Barcode Call Number Location Status
1307000848T41083T410832013Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T410832013
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xv, 68 hlm.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.662 07
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Manajemen perusahaan
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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